Current Attempt in Progress Whispering Winds Corporation has the following securities in its portfolio of investments that are held for trading on December 31, 2021, Whispering Winds's year end (all investments are included in one account Investments at FVTPL): Investments 1,500 shares of David Jones Inc., common 5.000 shares of Heam Corp.common 400 shares of Alessandro Inc., preferred Carrying Amount (before adjustment) Fair Value $73,500 $ 65,050 180,000 174,380 60,000 61,390 $313,500 $300.820 During 2022. Whispering Winds completed the following transactions: Mar. 1 Apr. 1 Sold the 1.500 shares of David Jones Inc. common at $41.75 per share. Bought 700 shares of Oberto Ltd. common at $75.50 per share Whispering Winds Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022: Mar, 1 Sold the 1,500 shares of David Jones Inc. common at $41.75 per share. Apr. 1 Bought 700 shares of Oberto Ltd. common at $75.50 per share Whispering Winds Corporation's portfolio of held for trading investments appeared as follows on December 31, 2022: Investments Carrying Amount Fair Value 5,000 shares of Heam Corp., common $ 174,380 $ 175,000 700 shares of Oberto Ltd., common 52,850 50,400 400 shares of Alessandro Inc., preferred 61.390 57,000 $288,620 $282,400 (a) Prepare the Whispering Winds Corporation general journal entry for the December 31, 2021. adjusting entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account for the amounte Prepare the Whispering Winds Corporation general journal entry for the December 31, 2021, adjusting entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) 4 Date Account Titles and Explanation Dec. 31, 2021 eTextbook and Media Save for Later Using multiple attempts will impact your score. 20% score reduction after attempt 2 (b) Debit Credit Attempts: 0 of 3 used Submit Answer The parts of this question must be completed in order. This part will be available when you complete the part above